[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce T@wgWE<0y_  
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审计词汇英汉对照 QPX&P{!g  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 BP4xXdG  
acceptable level of detection risk                     检查风险的可接受水平 fj|b;8_}l  
acceptance of engagement                       接受委托 clG@]<a`_  
accepting the engagement for the first time              首次接受委托 {N3&JL5\"E  
access to asset                                         对资产的接触 azz=,^U#  
according to                                     根据，依据，依照 J>l?HK  
account balance                                账户余额 dGyrzuPJ  
account for                                       对……进行会计处理，核算；解释 }!Y=SP1e  
accounting                                        会计，会计学 l~]D|92  
accounting advisory serve                        会计咨询服务 6k_Uq.<X  
accounting firm                                 会计师事务所 2&"qNpPtE  
accounting information                      会计信息，会计资料 g,9&@g/  
accounting period                             会计期间 r<$o [,W  
accounting policies                                   会计政策 !4-4i  
accounting professional bodies                 会计职业组织，会计职业团体 +GJPj(S  
accounting records                                   会计记录 Rh}}8 sv  
accounting responsibility                           会计责任 fB80&G9  
accounting service                             会计服务 V&*|%,q  
accounting standards                                会计准则 beaSvhPU  
Accounting Standards for Business Enterprises       企业会计准则 l`uI K.  
accounting system                             会计系统 F r!FV4  
accounting treatment                                会计处理 TZ63=m  
accuracy                                    准确性，精确性 }* \*<d 3  
additional audit procedures                      追加审计程序 )I#{\^  
addressee                                         收件人，收信人 qnCjNN  
Administration of State-owned Assets  (the～)     国有资产管理局 Fc#Sn2p*  
administrative laws and regulations                 行政法规 f8 BZkh  
adverse impact                                 不利影响，负面影响 +Xp1=2Mq  
adverse opinion                                反对意见 78 w  
advisory group                                  咨询组，顾问组 b'``0OB)  
agency fee                                        代理费，代理费用 I8a3:)  
aggregate                                          总计，合计为…… 2X<%BFsE  
alternation of document and record                 变造文件和记录 k".kbwcaF  
alternative audit procedures                      替代审计程序，备选审计程序 <UF0Xc&X'  
amend                                              修改，修订 Q^;:
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amortisation                                      摊销 j7U&a}(  
analytical capacity                             分析能力 &wAVO_s  
analytical procedures                               分析性程序 l?QA;9_R'  
annual financial statements                        年度会计报表，年度财务报表 Y[l<fbh(}  
appendix                                          附录，附表 q
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applicable                                         适用的 V@g v  
applicable laws and regulations                 适用的法规 Vm8@LA  
application systems                                  应用系统 3&>0'h  
apply consistently                              一贯地执行，一贯地实施 HKr}"`I.  
appropriate                                       适当的，合适的； DK eB%k  
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appropriate authorization                          适当的授权 xP_/5N=f  
appropriateness of audit evidence                    审计证据的适当性 m.p$f$A_  
approval                                    批准，核准 (H5#r2h%Y
 
assertion                                    (会计报表上的)认定；确认 8v z h5,U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 99.F'Gz  
asset                                                 资产，财产 p^|6 /b  
asset restructuring                             资产重组  IMr#5  
assignment of duties                                 职责的划分 .%y'q!?  
assistant                                     助理，助理人员 Y)DAR83  
associated company                                 联属公司，联营公司 t7l{^d_L  
association                                        联合，结合；协会，社团 _P=+\[|y  
assumption                                       假设，假定 7O'.KoMw  
at a given date                                         在某一特定时日 &8w# 4*W  
attestation                                         鉴证，公证 Y0.'u{J*  
attestation service                             鉴证服务 "w$,`M?2  
audit adjustment                                审计调整 mogmr  
audit areas                                        审计领域 Q5ff&CE  
audit conclusion                                审计结论 0PqI^|!  
audit effectiveness                             审计效果 y wl=@  
audit efficiency                                  审计效率 ' Ut4=@)  
audit engagement letter                      审计业务约定书 YGC%j  
audit evidence                                          审计证据 4d%0a%Z  
audit fee                                    审计费 rrr_{d/  
audit files                                          审计档案 H0#=oJr$)W  
audit findings                                     审计中发现的事项 $'I&u  
audit implementation stage                        审计实施阶段 9@ YKx0  
audit mark                                        审计标识 2cUT bRm  
audit materiality                                 审计重要性 gs;^SRE I  
audit method                                     审计方法 l 9 wO x  
audit objective                                         审计目标，审计目的 #GLW3}  
audit of financial statements                      会计报表审计，财务报表审计 |ZE^'e*k  
audit opinion                                     审计意见 mE`qA*=?  
audit period                                      被审计期间，被审计年度 E( j#R"  
audit plan                                          审计计划 ( w#t V*  
audit planning                                    编制审计计划，制定审计计划，审计计划 !b7"K|  
audit planning stage                                  审计计划阶段 );%H;X+x  
audit procedure                                审计程序 hO&b\#@
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audit programme                               审计程序表，具体审计计划 yw$4Hlj5  
audit report                                       审计报告 g\fj6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 71\53Qr#U  
audit report with an adverse opinion                否定意见的审计报告 h Fik>B#!  
audit report with dual dates                      双重日期审计报告 QOo'Iv+EL  
audit reporting stage                                 审计报告阶段 u*v<dsGQ  
audit responsibility                                   审计责任 @`dg:P*[  
audit results                                      审计结果 (z>t4(%\  
audit risk                                          审计风险 >9rZVNMU  
audit sampling                                          审计抽样 +:uz=~mo`  
audit sampling techniques                         审计抽样方法，审计抽样技术 i4,p
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audit strategies                                  审计策略 8'zZVX D<  
audit summary                                         审计总结，审计小结 fC
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audit team                                         审计小组 Rz jUrt  
audit test                                    审计测试 ?T2>juf]5~  
audit trail                                          审计轨迹 T"[]'|'  
audit work                                        审计工作 Cp(2]Eb  
audit working paper                                 审计工作底稿 #'q7 x  
audited financial statement                        审计会计报表，已审计财务报表 VJqk0w+
 
Auditing Guidelines (the～)                      审计规范指南 HK8sn1j  
auditing standards                             审计准则 ;o3gR4u_L  
audit-oriented working paper                          (审计)业务类工作底稿  !CWe1Dm  
authorisation                                     授权 q50F!yHC-  
authorisation of transaction                       交易的授权 OIL8'xY.w  
availability                                         可获得性 ?}Z t&(#  
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balance                                      余额；差额；平衡 ?:J_+?{E  
balance sheet                                    资产负债表 ];LFv5"  
bank                                                 银行 !Fp%2gt|  
bank account                                    银行账户，银行户头 L)bMO8JH~m  
bank statement                                 银行对账单 ![^pAEgx  
barter transaction                              易货交易，以物换物交易 uy'seJ  
basis of audit                                    审计依据 R,G*]/r`  
basis of preparation                                (会计报表的)编制基础 0SQr%:zG  
book of account                               账目，账簿 |MFAP!rycS  
borrowing                                         借款，贷款，借债 yl~_~<s6  
branch                                              分支，分支机构，分店 ZrTB%  
brought forward                                (账户余额等的)承上年，承上期，承上页 QM F 
 
budget                                              预算 WHY/x /$  
building                                      建筑物；大楼 k?14'X*7yu  
business conditions                                  业务情况，经营情况 [|OII!"  
business licence                               (企业等的)营业执照 & "&s,  
business relation                                业务关系 W~/d2_|/  
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